Entering new markets like the Netherlands offers tremendous opportunities, but also brings challenges, especially in the area of taxation. Tax representation is essential for non-EU companies operating in the Netherlands. It simplifies VAT obligations, improves cash flow and ensures you comply with all tax rules without complications.
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With AFV, we arrange a Dutch VAT number and article 23 permit for your company and take care of VAT returns. Although setup takes 6-8 weeks, you can handle import shipments through BFV in the meantime. AFV offers more options, such as buying goods within the EU, using bonded warehouses, and B2C sales. You can also have customs clearance and transportation handled by other service providers.
Limited fiscal representation (BFV).
With BFV you use Neele-Vat's Dutch VAT number and article 23 license. We take care of your monthly VAT declaration, including your shipments. BFV is limited to import shipments and first delivery, with no intra-EU purchases, customs warehousing or B2C sales. Transport after customs clearance must be arranged through Neele-Vat.
Easily sell goods to any European customer with fiscal representation, allowing you to sell without VAT. This offers a perfect solution for your business.
Shipments such as sample shipments, promotional shipments or goods delivered free of charge to a representative can be shipped VAT-free in the Netherlands for a limited period of time.
Make sure you can reclaim VAT on distance sales. This includes importing goods, clearing in the Netherlands and sales to private customers.
VAT reverse charge with Article 23
An Article 23 permit allows you to defer payment of import VAT until the time of the VAT return, which means you do not have to pay import VAT immediately but can deduct it immediately.
This benefit is available to both Dutch and foreign companies with a Dutch tax representative. Neele-Vat can be your representative and take care of your VAT returns and communication with the tax authorities.
Example with Article 23:
Goods worth €10,000 are cleared on July 8. VAT is reclaimed at the same time as the declaration on Oct. 12, with a net payment of €0.
Example without Article 23:
VAT of €2,100 must be paid immediately for the same goods. This amount can only be reclaimed after 5 months, limiting your cash flow.
Other options and apply for EORI number
If your company is located outside the EU and you do not want to import goods into the Netherlands, but you do want to buy and deliver goods within the EU, Neele-Vat offers a solution. We arrange your Dutch VAT number and VAT declarations, without an article 23 permit. Importing goods into the EU requires a unique EORI number. This number, assigned by EU customs, is needed for all customs declarations. Neele-Vat is happy to help you with the application, so that your import and export processes run smoothly.
Frequently asked questions about tax representation
What is the difference between general (AFV) and limited (BFV) tax representation?
With AFV, you get your own Dutch VAT number and Article 23 permit, which offers more flexibility, such as intra-EU purchases and B2C sales. BFV uses Neele-Vat's VAT number and license, but is limited to import shipments and first delivery.
For whom is general tax representation appropriate?
AFV is ideal for companies that regularly import goods, sell within the EU, and want to use customs warehouses or their own logistics partners.
What are the benefits of limited tax representation?
BFV allows you to quickly and easily handle import shipments without applying for your own VAT number or license. It is suitable for companies doing limited transactions.
How long does it take to set up general tax representation?
The process of obtaining your own VAT number and Article 23 license through AFV usually takes 6-8 weeks. In the meantime, you can handle import shipments through BFV.
What services does Neele-Vat offer in tax representation?
Neele-Vat takes care of all VAT declarations, administration, and communication with the tax authorities. At AFV we arrange your own VAT number, while at BFV you use our VAT number and license.
Frequently asked questions about Customs
How does customs clearance work when exporting outside the EU?
When exporting to countries outside the EU, you need to arrange customs clearance so the goods can officially leave the EU. This starts with collecting the correct export documents (such as commercial invoice, packing list and transport documents) and submitting an electronic export declaration to customs. Customs will check the documents (and sometimes physically inspect the shipment), issue an exit confirmation upon approval, and then the shipment can be transported abroad. Good preparation and correct documentation help avoid delays, fines and additional costs. Want to know more? Read the article here.
What does an EORI number mean and when do you need it?
An EORI number is a unique identification number that companies need in order to trade goods in or out of the EU at customs. You need it as soon as you have to complete customs formalities for export, import or transit; without an EORI number, customs cannot process your shipment. Want to know more? Read the article here.
How does Neele-Vat help clients with complex customs procedures?
Neele-Vat helps customers with complex customs procedures by providing expert support and full handling of all necessary formalities. They arrange customs declarations, EORI registration, permits and documentation, communicate with customs on behalf of the customer and ensure that shipments pass through customs smoothly, compliantly and without unnecessary delays, both for import and export. Want to know more? Read the article here.
What are the benefits of customs warehousing?
Customs warehouses offer the advantage that goods can be stored under customs supervision without paying import duties and taxes directly. This allows you to save cash-flow, manage inventory flexibly and handle goods (e.g. import, re-export or processing) only when it is logistically or fiscally convenient. Want to know more? Read the article here.
How does VAT processing work for imports and exports?
For imports, you pay VAT on the imported goods, but this can often be reclaimed in your VAT return; for exports to countries outside the EU, VAT is usually 0%, provided you can prove the correct documents. Good VAT handling prevents unnecessary costs and ensures that you comply with the rules of customs and tax authorities. Want to know more? Read the article here.
What role does Neele-Vat play as a customs broker?
As a customs broker, Neele-Vat takes care of all customs formalities for your shipments, ensuring that goods cross borders smoothly without delays. They make declarations, arrange EORI and permits, communicate with customs and ensure that documents are submitted correctly and on time, for both import and export. As a result, your logistics process runs smoothly and compliantly. Want to know more? Read the article here.
What documents do you need to import into the EU?
For imports into the EU, you usually need the following documents: a Commercial Invoice (with value, incoterms and lots), a Packing List (with contents and weights), a Customs Declaration (submitted electronically), your EORI number and any specific certificates or permits (e.g. phytosanitary or CE certificates). These documents are needed to get the shipment through customs and handle VAT/import duties correctly. Want to know more? Read the article here.
How does customs clearance of goods work?
Clearing goods through customs involves officially notifying and verifying shipments so that they may be imported or exported. This starts with submitting the necessary documents (such as commercial invoice, packing list and customs declaration), after which customs checks them and, if necessary, physically inspects the goods. Once everything is in order, Customs issues a release allowing the goods to be transited, delivered or further exported. Correct and timely declarations prevent delays and extra costs. Want to know more? Read the article here.
What documents are required in air cargo customs?
With air cargo, the following documents are usually required by customs: the Air Waybill (transport document), a commercial invoice with value and HS codes, and a packing list with contents and weights; these form the basis for the electronic customs declaration. Depending on the type of goods, you may also need additional certificates, such as certificates of origin, health or permits for special products (e.g. hazardous substances or vegetable/food items). Want to know more? Read the article here.
What does Authorized Economic Operator (AEO) status mean?
AEO stands for Authorized Economic Operator and is an internationally recognized seal of approval indicating that a company is reliable in its customs and security processes. It means that the company has passed strict compliance, security and administrative requirements and can therefore go through customs faster and with fewer checks on imports and exports. With this, your shipment benefits from faster processing, fewer physical checks and a better reputation in international trade. Want to know more? Read the article here.
How does customs clearance work for dangerous goods?
With dangerous goods, customs clearance involves additional checks and documents on top of the standard declaration. You must classify the shipment correctly and provide the correct data (such as UN number and safety information), submit the electronic customs declaration, and often provide additional permits or declarations. Customs assesses this and may conduct additional inspections; only when everything is correct and declared safe is the shipment released for transport or delivery. Want to know more? Read the article here.
What customs regulations apply to food and pharma?
Food and pharmaceutical products are subject to additional strict rules at customs on top of standard documents such as invoices and packing lists. This means shipments must meet food and product safety standards, correct HS classifications and often require specific certificates, for example, veterinary or phytosanitary declarations for food, and GDP or health certificates for pharmaceutical products. Customs authorities closely monitor these requirements and proper documentation to ensure food safety, product integrity and legal compliance. Want to know more? Read the article here.
What is the difference between import duties and excise taxes?
Import duties are taxes you pay on the value of imported goods as they enter a country, while excise taxes are additional charges on specific products such as alcohol, tobacco and fuel. Import duties are mainly related to trade protection and market access, and excise duties are designed to price consumption of certain goods. Want to know more? Read the article here.
How does customs expertise save time and costs for export companies?
Customs expertise saves time and costs for export companies by eliminating errors, delays and unnecessary inspections. With correct declarations, proper classifications and timely filing, export and import procedures run more smoothly, with less risk of fines, additional inspections or blockages at customs, shortening turnaround time and reducing administrative burdens. Want to know more? Read the article here.
Customs Opportunities
We offer comprehensive support for various customs formalities related to export, import, storage and transit shipments. In addition, we assist you with veterinary inspections and provide advice on specific customs and tax issues. Request your quote now and experience our service for yourself.
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